Part of the reason we lost 480 NBA games this season is because a bunch of owners were pissed at the Lakers, Mavericks, Heat, Celtics and other owners willing to spend over the luxury tax. Small market owners wanted to tie the hands of the big spenders in the name of the mythical “competitive balance.”

They got their wish… but not right away.

The most punitive measures for big spending teams don’t kick in until year three of this labor deal, reports Ken Berger at CBSSports.com. So spend away, Buss family, you’ve got a couple more seasons before a bill comes due.

Luxury tax rates: The same dollar-for-dollar as in the previous CBA for the first two years. Starting in Year 3, the rates increase to $1.50 for the first $5 million over; $1.75 for $5-$10 million over; $2.50 for $10-$15 million over; $3.25 for $15-$25 million over; and an additional 50 cents for each additional $5 million (same as previous proposal).

Repeater Tax: A dollar-for-dollar additional tax for teams that are above the tax line for a fourth time in five years (same as previous proposal).

That means the tax is the same for two seasons and the repeater tax can’t hit a team until 2015 at the earliest. These are delayed bills that give today’s big spenders a chance to reduce salary — except they are all are already in a pretty good spot in a couple years.

To use the Lakers as an example, they currently have only $61 million on the books by the time the higher taxes kick in ($30 million of that goes to Kobe Bryant and $19.2 million to Pau Gasol). The Lakers will have time to bring their payroll to whatever level they deem reasonable (which will still be over the tax, just likely not in the $90 million range anymore).

Even the Heat, with their current big three and others roster, are at $71 million for the season the tax rates jump. They, too, will spend more but have time to prepare. That or ship Chris Bosh out.

In the short term none of these teams will not have as large a mid-level exception as others, but that is about the only new restriction on them for now. For the next couple years, it’s business as usual for the spenders.

That’s a fine sentiment. Saying it publicly is another matter. Not even Harden did that a couple years ago. He was recorded during a pregame team huddle.

There’s a fine line between self-fulfilling confidence and providing bulletin-board material to the opponent. There’s already some animosity between the teams stemming from the Stephen Curry-Harden MVP race in 2015, and it has bubbled since. No matter how harmless Capela’s remark might have been intended to be, it’ll be met contentiously in the Bay Area.

Oklahoma City traded for Victor Oladipo out of Orlando to be their third scorer, behind Kevin Durant and Russell Westbrook. It didn’t exactly work out that way, Durant bolted town and when Westbrook went off Oladipo was looking for a place to fit in.

That place turned out to be the Pacers.

Oladipo has been playing like an All-Star this season with Indiana, and last week he was key in snapping Cleveland’s 13 game win streak, then turned around and dropped 47 points on Denver. For the week he averaged 35.7 points a game, shot 45.7 percent from three, plus grabbed 7.7 rebounds per game.